2025 (2) TMI 445

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.... filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 07.06.2024 having DIN & Order No.ITBA/NFAC/S/250/2024-25/1065481491(1) for the assessment year 2017-2018. 2. The brief facts of the case are that the assessee is a co-operative society registered under the Kerala Co-operative Societies....

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.... AO. 4. Being aggrieved by the order of the CIT(A), the assessee is in appeal before us in the present appeal. When the appeal was called for, none appeared on behalf of the assessee despite due service of notice. Therefore, I proceed to dispose of the appeal on merits. 5. I have heard the rival submissions and perused the material available on record. I find that the issue is now settled by....